000			03535nam a22002537a 4500
005			20220218143139.0
008			220217b ||||| |||| 00| 0 eng d
020			_a9789390740802
040			_cAL
041			_aEnglish
082			_223 _a657.46 _bMAND
100			_aManoharan T N and others _920950
245			_aDirect tax Laws and International Taxation Assessment year 2022-23
260			_aMumbai _bSnow White _c2022
300			_aIii,1104 p. _bPB _c28x21.5 cm.
365			_a5863 _b₹1480.00 _c₹ _d₹1850.00 _e20% _f15-02-2022
521			_aConcise presentation of the provisions of the Income-tax Act as amended by the Finance Act, 2021 Relevant for students pursuing academic and professional cours The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to various sources of income are specifically dealt with Important provisions of International Taxation, namely, Transfer Pricing, DTAA, Equalisation levy, Model Tax Conventions, Application and Interpretation of Tax Treaties and fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated Income Computation and Disclosure Standards (lCDS) dealt in Updated Rules, important circulars and case law as reported up to April are Amendments made to Income-tax Act by the Finance Act, 2021, though incorporated at appropriate Places are given separately in Appendix-I so as to enable effective revision by the students. Answers to the select questions of past 20 examinations of CA Final – Direct tax Laws and International Taxation are regrouped and given at the end of each chapt Easy approach to learn the principles relating to computation of taxable income under each head of income together with suitable formats prescribed Apt illustrations, case studies and exercises provided _bContents Direct Tax Law Preliminary Basis of Charge Incomes which do not form part of Total Income Taxation of Trusts Computation of Total Income Salaries Income from House Properly Profits and Gains of Business or Profession Capital Gains Income from Other Sources Income of Other Persons, Included in Assessee’s Total Income Aggregation of Income and Set Off or Carry Forward of Loss Deductions to be made in Computing Total Income Rebates and Relief Heads of Income At a glance Income computation and disclosure standards Basic provisions applicable to companies Minhnlul1 alternate tax Tax on distributed profits by certain entities Special provisions relating to income of shipping Company Income Tax Authorities Procedure for Assessment Liability in special cases Special provision applicable to firms Special provisions relating to certain persons other than a company Deduction and Collection of Tax Advance Tax, Recovery and Refunds Settlement of Cases Appeals and Revisions Requirement as to mode of acceptance payment or Repayment in certain cases to Counteract evasion of tax Penalties Imposable Offences and Prosecution Miscellaneous Tax Management & GAAR International Taxation Taxation of Non Residents Transfer Pricing & other anti avoidance measures Advance Rulings Double Taxation Relief Equalisation Levy Overview of Model Tax Convention Application and Interpretation of Tax Treaties Base Erosion and Profit Shifting Procedural Law – Important Expressions
650			_aDirect Tax _920662
650			_aInternational Taxation _920663
650			_aDirect Tax Laws _920664
700			_aMANOHARAN (T N) _920665
700			_aHARI (G R) _920666
942			_2ddc _cBK
999			_c221558 _d221558